1997 (7) TMI 363 - AT - Central Excise

Summary

The appeal concerned the denial of Modvat credit for Molywire used in manufacturing filaments for bulbs/tubes. The appellant argued that Modvat credit should be allowed based on previous Tribunal judgments. The Tribunal agreed, citing relevant case law, and allowed the appeal, granting Modvat credit for Molywire used in electric bulbs.